Search
Program Calendar
Browse By Day
Search Tips
Virtual Exhibit Hall
Personal Schedule
Sign In
This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, we focus on how EI may influence the relation between job pressures (i.e., time budget pressure and client incentive pressure) on the auditor’s judgment in China. Specifically, we investigate the moderating effect of emotional intelligence on auditor judgments when auditors experience both internal and external pressures. The results suggest that the moderating influence of EI on auditor judgments can effectively reduce auditors’ tendency to engage in dysfunctional behavior in order to improve audit quality. Furthermore, there is a positive relation between EI and professional skepticism suggesting that auditors with high EI are more skeptical and assess higher risk than auditors with low EI. Finally, moderation analysis suggests that EI is a significant mechanism which drives the joint effects of different type of pressures on auditor judgments.
Key words: Emotion intelligence, Time budget pressure, Client pressure, Auditor judgment
Alisa Gabrielle Brink, Virginia Commonwealth University
Benson Wier, Virginia Commonwealth University
Ling Yang, Longwood University